Form 1099-MISC, Miscellaneous Income
File Form 1099-MISC for each person to whom you have paid during the year:
- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
- At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
- Any fishing boat proceeds; or
- Gross proceeds of $600 or more paid to an attorney.
Current Products
Form 1099-MISC
Instructions for Form 1099-MISC (HTML)General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Recent Developments
Changes to the 2013 Instructions for Form 1099-MISC, Miscellaneous Income -- 15-FEB-2013
Other Items You May Find Useful:
Publication 15-A, Employer's Supplemental Tax Guide
Publication 15-B, Employer's Supplemental Tax Guide
Publication 463, Travel, Entertainment, Gift, and Car Expenses
Publication 542, Corporations
Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
Publication 1542, Per Diem Rates
Comment on Form 1099-MISC
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Information reporting customer service site. If you have questions about reporting on forms 1096, 1098, 1099,3921, 3922, 5498, W-2, W-2G, and W-3, you may call a toll-free number, 1-866-455-7438. You may stilluse the original telephone number, 304-579-4827 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.
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